2023-2024 Catalog [PAST CATALOG]
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BPA 263 - Auditing3 credit hours - Three hours weekly; one term.
Study the principles and practices of auditing, focusing on the duties and responsibilities of auditors in establishing procedures for conducting audits and verification of financial statements. Prepare audit working papers and reports and examine problems associated with auditing computerized accounting systems.
Prerequisite(s): BPA 241 and BPA 242 .
Note: Typically offered at MC and OL; fall and spring terms.
Course Outcomes:
Upon successful completion of this course, the student will be able to:
1. Define generally accepted auditing standards.
2. Summarize the components of an audit report.
3. Demonstrate an understanding of the theory and methodology of auditing and auditing quality control standards.
4. Demonstrate an understanding of an entity’s internal controls design, implementation, and operating effectiveness.
5. Explain the auditor’s professional responsibilities.
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